Tématem diplomové práce jsou ekologické daně jako nástroj ekologické politiky Evropské unie. Práce mapuje vývoj ekologické politiky EU od jejího vzniku po současnost a zabývá se administrativními a tržně orientovanými nástroji její realizace. Dále se práce zabývá ekologickými daněmi, analyzuje vývoj jejich příjmů a struktury v EU a popisuje jejich harmonizační úpravu v rámci Unie. Analyzována, porovnávána a vyhodnocována je legislativní úprava ekologických daní (energetických, dopravních a daní ze znečištění a z využívání zdrojů) v členských státech EU. Uplatňované sazby spotřební daně z energetických zdrojů jsou porovnávány s minimální výší stanovenou Směrnicí 2003/96/ES o zdanění energetických produktů a elektřiny. Pozornost je také věnována připravované ekologické daňové reformě v České republice.

Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at reporting of insurance contract with discretionary participation feature and at reporting embedded derivates.IFRS 4 phase II solves complex reporting of insurance contracts. The aim is to achieve "real" measurement of liabilities arising from insurance contracts. The thesis shows a measurement model form exposure draft.

This thesis is focused on the situation of women - mothers in the Czech labor market as a vulnerable population groups. The work comprehensively analyzes the current system of support for women on maternity leave and subsequent return to the labor market. The theoretical part provides basic concepts and institutions associated with the harmonization of work and family life of women. The analytical part is focused on the causes of insecure women, which are captured from different angles: women, employers, and experts such as sociologists and psychologists. The analysis also provides a comparison of the CR family policy with selected European countries. To better illustrate, the work included a survey that was conducted in the South Region by the questionnaire method. In conclusion this thesis, there are summarizes most important findings detected during processing of the topic.

The thesis is devoted to recent improvements in the process of harmonization of the Russian accounting system with International Financial Reporting Standards. Firstly, it takes a look on the historical development of accounting in Russia, investigating reforms that were leading to transition to market economy. Onwards, it provides a description of the regulation of financial accounting and the placement of the accounting profession in Russia, providing insights of the gradual implementation of IFRS into Russian legislation. Finally, the thesis features the auditing profession, which is also undergoing some changes at the moment.

This diploma thesis deals with tax differences, which occur among states of the European Union. It focuses on the influence of taxes to at-tract foreign direct investment and further impact on the increase of eco-nomic development. Using correlation analysis it quantifies these relationships and proves that generally there are in EU weak links be-tween variables. To sum up, low corporate taxation is a factor which attracts foreign direct investment and foreign direct investment can be under certain circumstances the factor increasing the economic level of the country. Weaker and less obvious results are found for region of Central and East Europe and so called tax havens probably due the po-sition of alternative factors including qualitative characteristics. In addition, these results are discussed in context of recent European effort to coordinate and harmonize corporate taxation.

This thesis is dealing with problem of international financial reporting standards for small and medium-sized entities. My task is to transform Czech accountant reports of two chosen companies to be in accordance with IFRS for SMEs. In the first part of the thesis is described process of accountancy harmonization in Europe and in the world, characteristic of small and medium-sized entities, devel-opment of standard for small and medium-sized entities and its particular sec-tions. In the second part of thesis is processed transfer of accountancy reports of specific subjects to accountancy reports in accordance to IFRS for SMEs. In the end of the thesis are evaluated impacts of implementation for chosen report items as per productivity indicators.

The status of women on the labour market and motherhood The main objective of this thesis is to analyse the position of women in the labour market in selected countries representing different models of family policy. The analysed countries are the Czech Republic, France, the Netherlands, Spain, Sweden and the United Kingdom. As first step, there are introduced conditions for the reconciliation of work and family life in selected countries and in the context of legislative of European Union. As second step, there are analyzed the level of fertility and the position of women in the labour market. There are also examined impacts of reconciliation of work and family not only on reducing the impact of parenthood on women's employment, but also on the level of fertility. The last part of this thesis deals with the evaluation of the respondent's opinions from International Social Survey Programme 2012 by average scores and binary logistic regression. Topics of analysed questions are the employment of mothers with young children and the division of roles in the family. The results confirmed that in countries with better conditions for the reconciliation of work and family there are smaller impacts of parenthood on women's employment also there are higher fertility rates. In the Czech Republic, there are most...

This thesis focuses on global harmonisation of SME financial reporting and possible benefits of this harmonisation. The first part of this thesis consists of a literature review stressing the importance of SME sector and presents the history of IFRS for SME. Follows the summary of papers concerning IFRS and IFRS for SME implementation. These papers conclusions with the factors influencing the acceptance of this standard worldwide are summarised in a SWOT analysis. The second part of this thesis is testing hypotheses that arose based on the secondary research of previous papers, presented in the first part.

This thesis concerns the issues of the harmonization of the Czech accounting legislature on the international accounting. The thesis is divided into two parts. The first part defines the fundamental principles of the International Accounting Standards and compares them with the accounting legislature of the Czech Republic. It outlines the basic responsibilities for the accounting. Further, it compares the conceptual framework and the valuation bases. One of the chapters deals with the entering of the International Accounting Standards into the Czech environment. The second part concerns the analysis of Czech accounting in relation to the specific International Accounting Standards, in particular, IAS 1 {--} Insurance Contracts, IAS 16 - Property, Plant and Equipment, IAS 17 {--} Leases. Finally, the different standards are compared with the Czech accounting legislature and the IFRS Financial Statement is presented.

Item Response Theory, a psychometric paradigm for test development and evaluation, comprises a collection of models which enable the estimation of the probability of a correct answer to a particular item in the test as a function of the item parameters and the level of a respondent's underlying ability. This paper, written in cooperation with the company Scio, is focused on the application of Item Response Theory in the context of the National Comparative Exams. Its aim is to propose a test-equating procedure which would ensure a fair comparison of respondents' scores in the Test of General Academic Prerequisites regardless of the particular test administration.